9911796707
TMI Blog2023 (11) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... 06-16/01/2023 issued by respondent No.2 under the provisions of Section 73 of the Central Goods and Service Tax Act, 2017 (for short 'the CGST Act, 2017'). 2) The facts of the present case are that the petitioner is a Public Sector Undertaking and a 100% subsidiary company of Coal India Limited. The petitioner is holding GST Registration No. AADCS2066EST003 and it is under the administrative control of State Tax Authorities. Further, the State Tax Authorities/respondent No. 3 and the Central Tax Authorities/respondent No.2 were of the view that the petitioner is liable to deposit GST on the amount of CG Development Cess and CG Environment Cess under RCM. The first show-cause notice was issued on 21.09.2021 by the State GST during the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy would not apply when the order of the proceedings is wholly without jurisdiction 4) On the other hand, learned counsel for the respective respondents would oppose. 5) Mr. Kachhawaha would submit that earlier show cause notices were issued by the State authorities whereas, the present show cause notice has been issued by the Central GST, particularly, by respondent No.2. He would further submit that earlier enquiry or scrutiny was not conducted properly therefore, need arose to issue fresh show cause notice. He would also submit that a simple show cause notice has been issued and the petitioner is at liberty to file a reply to it. In support of his argument, he has placed reliance on the judgment passed by the Allahabad High Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice has been issued by respondent No.2 according to the provisions of Section 73 of the GST Act. 9) Learned State counsel has stated that the show cause notice dated 21.02.2022 was not dropped on the ground that respondents No. 3 & 4 were satisfied with the reply filed by the petitioner. The show cause notice was issued only in respect of the information made available by the department after the investigation in respect of the issue of Non- Payment of GST under RCM against payment made under Environment Cess and Development Cess for the period from July 2017 to August 2021. 10) Taking into consideration the fact that the petitioner has a remedy to file reply to the show cause notice before the respondent authorities, who have i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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